https://www.taxtmi.com/caselaws?id=127675 Sales consigned to buyers outside the State were treated as outside Mysore sales tax where the goods were not actually delivered in Mysore for consumption in the State. Delivery to a common carrier for despatch outside the State was not actual delivery to the purchaser or his agent, so the constitutional bar under Article 286(1)(a) and its Explanation applied. A presidential continuance order under Article 286(2) was explained as lifting only the inter-State trade bar and not the separate prohibition in Article 286(1)(a). On that basis, the levy on the disputed outside-State sales was negatived. en-us Fri, 31 Aug 1956 00:00:00 +0530 Thu, 14 Mar 2013 11:00:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127675 Sales consigned to buyers outside the State were treated as outside Mysore sales tax where the goods were not actually delivered in Mysore for consumption in the State. Delivery to a common carrier for despatch outside the State was not actual delivery to the purchaser or his agent, so the constitutional bar under Article 286(1)(a) and its Explanation applied. A presidential continuance order under Article 286(2) was explained as lifting only the inter-State trade bar and not the separate prohibition in Article 286(1)(a). On that basis, the levy on the disputed outside-State sales was negatived. Case-Laws VAT and Sales Tax Fri, 31 Aug 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127675